Section 45 - Amendment of section 80DD - Finance Act, 1992

45. Amendment of section 80DD In section 80DD of the Income-tax Act, with effect from the 1st day of April, 1993, - (a) in sub-section (1), - (i) the brackets and figure (1) shall be omitted; (ii) for the words six thousand rupees , the words twelve thousand rupees shall be substituted; (b) sub-section (2) shall be omitted.